What is the point of Altered Flesh?

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DwaneDibbley#4615 wrote:

Lightning and cold to fire still provide mitigation if you go heavy fire resist (+ max fire resist).

By my calculations, raising the maximum fire resistance from 75% to it's cap at 90% only results in a 3% damage reduction of the total incoming lightning or cold damage. While technically it is damage mitigation, I just personally don't find it very efficient for this purpose. So I don't personally believe this was the intended purpose.

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DwaneDibbley#4615 wrote:

Phys to chaos also provide mitigation. Casters tends to have no armor, so getting part of phys damage into any other type that could be reduced by resists is almost always good. Even if ES gets double chaos damage, 50%+ chaos resistance negates this problem. If you are at 75% chaos resist, its 10% less phys damage taken.

Yes it technically does result in overall damage reduction when at max chaos resistances. But unless you're CI, it's also rather inefficient. I would argue that being at maximum chaos is just a requirement to use this node and the subsequent nodes and not necessarily one of the benefits of this node.